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PeerBasis
Compensation Comparability Determination

Mt Mountain Mamas

Executive Director / CEO

EIN 832772033
MT · NTEE C30
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Rebecca Edwards, Executive Director / CEO ($80,000) against every comparable organization that fit the selection criteria — 147 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

147 organizations qualified on sector, size, and geography 147 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,941 total compensation of comparable organizations → $214,725 $80,000
$29,20810th
$47,06325th
$63,340Median
$79,68575th
$98,48090th
$80,000This org · 76th
p10$29,208
p25$47,063
p50$63,340
p75$79,685
p90$98,480
$80,000

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to MT cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Community Cloud Forest ConservationMN $390,975$33,221 990
Science & Environmental Council OfFL $387,494$21,534 990
Maui Ocean Center Marine InstituteHI $393,546$56,210 990
Putnam Land Conservancy IncFL $394,090$55,921 990
Ocean Futures Society IncCA $384,635$66,976 990
Southern Maryland Rc&d Board IncMD $395,050$39,319 990
Friends Of Baxter State ParkME $396,313$86,210 990
Otsego County ConservationNY $383,328$58,600 990
Change Is Simple IncMA $399,789$64,686 990
Cahaba Riverkeeper IncAL $378,985$76,002 990
Resilience Alliance IncMA $377,838$9,560 990
For A Better BayouLA $377,663$85,807 990
Friends Of Illinois Nature PreservesIL $405,851$63,842 990
Fungi Foundation IncNY $407,817$48,902 990
Yellow Dog Community And ConservationMT $409,274$80,315 990
Fox Haven Center IncMD $410,766$58,398 990
Eel River Recovery Project IncCA $368,368$64,597 990
Chattanooga Audubon SocietyTN $411,485$52,058 990
North Dakota Private Grazing LandsND $414,512$23,176 990
Rivanna Conservation AllianceVA $364,992$29,783 990
Alliance For The Wild Rockies IncMT $364,633$105,808 990
Billings TrailnetMT $364,583$77,548 990
Friends Of The Delaware Canal IncPA $364,269$75,768 990
Living Observatory IncMA $364,058$35,336 990
Upper Peninsula Rc & DMI $416,725$7,941 990

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to MT cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default76th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted73rd

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Rebecca Edwards) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 147 similarly situated organizations (Same NTEE sector (C30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,000 is reasonable (approximately the 76th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.